ENTEGRE RAPORLAMA YAKLAŞIMI İÇİN UYGULAMAYA YÖNELİK SİSTEMATİK BİR ÖNERİ

Entegre raporlama çerçevesi, kuruluşun performansını kurumsal yönetim ve sürdürülebilirlik ile ilişkilendirmekte, ilkesel olarak önerilen raporlamanın kapsamını belirlemektedir. Bu bağlamda kuruluşun gelecekte yaratacağı değer, tanımlanan ve hedeflenen iş modeli çerçevesinde yürütülecek faaliyetlerin bir sonucu olarak raporlanmalıdır. Bu tür bir raporlama ise hem finansal olmayan hem de finansal bilgilerin bir arada dikkate alınmasını gerektirmektedir. Entegre raporlama henüz genel kabul edilmiş bir uygulama alanına sahip değildir. Bu çalışmada, entegre raporlama çerçevesinde ortaya konulan ilkesel bakış açısının ne ifade ettiği sistematik olarak tanımlanmaya çalışılmıştır. Dolayısıyla, akademisyenler haricinde özellikle potansiyel uygulayıcılar açısında bu çalışma, entegre raporlamanın ne şekilde yapılabileceğine ilişkin olarak bir yol haritası ortaya koymaktadır.

Anahtar Kelimeler:

Entegre Raporlama, Sürdürülebilirlik, Kurumsal yönetim

A PRACTICAL AND SYSTEMATIC SUGGESTION FOR INTEGRATED REPORTING

The integrated reporting framework associates the organization’s performance with corporate governance and sustainability and also it determines the scope of the proposed reporting. In this sense, the value created by the organization in the future has to be reported as a result of the activities to be carried out in the frame of the identified and targeted business model. That kind of reporting necessitates considering the combination of both nonfinancial and financial information. Integrated reporting has not yet had a general accepted application area. In this study, we tried to define systematically what is stated by the principle point of view put forward in the frame of integrated reporting. Accordingly this study, especially for potential practitioners, reveals a roadmap related with the implementation of integrated reporting.

Keywords:

Integrated Reporting, Sustainability, Corporate Governance,

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